After completing tests of controls, an auditor concludes from available evidence that control risk can be assessed below the maximum and detection risk above the minimum. Under these conditions:

a. Substantive tests of controls can be eliminated.

b. Substantive tests can be limited to analytical procedures.

c. The extent of substantive tests of details can be restricted.

d. Substantive tests of details can be performed at an interim date.

Chooses the correct answer.